Abstract: The construction of characteristic towns is in full swing in China, and the important standard for construction is green and low carbon. The main participants of the three low-carbon tourism developments of the government, enterprises and individuals are the first-level indicators, and the main responsibilities of each participant are the secondary indicators, and the specific performance results of the participants in the responsibility are the three-level indicators. The evaluation index system of low-carbon tourism development level of characteristic towns was developed, and an empirical evaluation was made on the fishing town of Sanya Yazhou. The results show: (1) On the whole, the low-carbon tourism of Sanya Yazhou fishing town is at the development stage of medium and high level; (2) Both the government and enterprises are responsible for the development of low-carbon tourism with more hard investment and less construction of soft low-carbon culture; (3) The low carbon content of the individual responsible party is not high, for local government officials, employees of tourism-related enterprises, local residents and visitors, low-carbon knowledge reserves are relatively insufficient, support for low-carbon development is not clear, and positive low-carbon behavior performance is limited.